Question No 32 Chapter No 10 – Unimax 11 Class



Question No 32 Chapter No 10 – Unimax Class 11


32. Pass the entries to rectify the following errors with or without the help of suspense A/c:
(1) A credit sale of goods of ₹ 120 to Ramesh has been wrongly passed through the purchases book.
(2) ₹ 700, the total of sales return book has been passed to the debit of the purchases return a/c.
(3) A discount of ₹ 58.12 allowed to a customer has been credited to him as ₹ 56.21
(4) Unexpired insurance ₹ 500 has not been taken into account while preparing profit and loss a/c.
(5) Wages paid for the construction of office furniture was debited to wages account ₹ 200.
(6) Cash received from Gokul ₹ 500 was posted in the credit side of the cash book.

The solution of Question No 32 Chapter No 10 –


Date  ParticularsL.F.DebitCredit
1Ramesh A/cDr 240 
 To Sales A/c   120
 To Purchases A/c   120
 (Being goods purchases, was recorded in the book wrongly instead of sales, now rectified)    
2Sales returns A/c  Dr 700 
 To purchases returns A/c   700
 (Being total of sales return book debited to purchases return book, now rectified)    
3Suspense A/cDr 1.91 
 To Customer A/c   1.91
 (Being discount allowed to a customer credited to his a/c with, now rectified)    
4Prepaid A/cDr 500 
 To Insurance A/c   500
 (Being prepaid insurance not taken in a/c while preparing profits loss a/c, now rectified)    
5Furniture A/cDr 200 
 To Wages A/c   200
 (Being wages paid for construction of furniture debited to wages a/c, now rectified)    
6Cash A/c Dr 1,000 
 To Gokul A/c   1,000
 (Being cash received entered wrongly in cash book, now rectified)    

It is all about Question 32 Chapter 10 of Class 11 unimax, If you have any problem please comment below.

Read out the full article to know the meaning of Rectification of Errors 


Error Rectification in accounting – Explanation with examples

Also, Check out the same article in Hindi from the following link

Error Rectification in accounting – Explanation with examples-in Hindi

Also, Check out the solved question of all Chapters: –

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.


Students may choose only one part from the Part II and Part III



  • Chapter No. 15 – Financial Statements (Without Adjustments)
  • Chapter No. 16 – Financial Statements (With Adjustments)
  • Chapter No. 17 – Accounts from Incomplete Records –  Single Entry System


  • Chapter No. 18 – Introduction to Computers and Accounting information System
  • Chapter No. 19 – Computerised Accounting
  • Chapter No. 20 – Accounting Software: Tally 
  • Chapter No. 21 – Data Base System
  • Chapter No. 22 – Concept of Entity and Relationship



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